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2007 (11) TMI 135 - AT - Service TaxReturned back some consignments of iron ore on which credit has been availed under the category GTA - when the credit-availed inputs or capital goods are removed from the factory, sub-rule (5) of Rule 3 of the Cenvat Credit Rules provides for recovery of equal amount of credit - there is no such provision to reverse credit of service tax availed in relation to such inputs or capital goods when removed from the factory – Rule 14 not applicable – credit not required to be reversed
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